Betty Bin Xing

Professional Summary

Betty Bin Xing’s research examines how managerial incentives within companies affect corporate decisions that bear tax consequences. Her dissertation won the 2022 ATA/Price Waterhouse Coopers Outstanding Tax Dissertation Award. In this study, Xing examines the coordination of innovative collaboration and the capital allocation response to tax incentives. Her other work examines the decision for MNCs to repatriate foreign earnings.

Xing has a diverse background in her training and utilizes multiple methods to conduct inter-disciplinary research. Her work in analyzing corporate disclosures uses unsupervised machine learning technique to categorize the content. Her studies on how companies discuss COVID in their financial reports during the initial phase of COVID were featured in the Investors Relation Magazine and Duke University’s FinReg blog.

Prior to joining Baylor, Xing taught taxation at the University of Waterloo. Before starting her journey in academics, Xing worked in the tax department of Richter LLP various departments within TD Securities, the trading division under TD Bank.

Education 

• 2020 - PhD, Accounting, University of Waterloo, Waterloo, Ontario, Canada
• 2015 - MTax, Tax, University of Waterloo, Waterloo, Ontario, Canada
• 2013 - BMath, Honors with Distinction, Mathematical Finance, University of Waterloo, Ontario, Canada
• 2013 - BBA, Honors, Accounting, Wilfred Laurier University, Ontario, Canada

Courses

• ACC 3304 – Introduction to Federal Taxation

Research Interests 

• Incentive Theory
• International and Corporate Tax
• Innovation and Collaboration

Selected Publications

• Xing 2022. Managerial Coordination and Tax Incentives: The Tradeoff between Collaborative Innovation and Capital Allocation in Response to Tax Incentives. Under review at The Accounting Review
• Robin, Wu, Wang, and Xing 2022. Accounting Conservatism and COVID-19 Disclosures. Preparing for 2^nd round submission at Contemporary Accounting Research
• Chen, Stratopoulos, Wang, Xing 2022. Do firms provide informative disclosures in an environment of extreme uncertainty? Evidence from the COVID-19. Under review at Review of Accounting Studies
• Kim, Klassen, Xing 2022. Market Pressure and Multinational Corporations’ Tax-Motivated Decisions: Evidence from an SEC Experiment.